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BOE-A-2026-3386 ·14 February 2026 ·Act critical
Tax

Companies with fewer than 10 employees: 3 months to adapt time tracking records or face fines up to €7,500 per worker

Law 6/2025 repeals Chapter II of Title I of Law 2/1996 and Decree 75/2001, amending Articles 34, 41 bis, and 42 bis of Law 8/2008. A three-month period is established to adapt time tracking records, with fines of up to 7,500 euros per worker for non-compliance (Art. 4). This change affects companies with fewer than 10 employees, which were previously exempt from the obligation to maintain time tracking records.

In 2 key points

  1. Companies with fewer than 10 employees must adapt their time tracking records within 3 months (art. 4)
  2. Fines of up to €7,500 per worker if the deadline is not met (art. 4)

How it affects those involved

For companies with fewer than 10 employees, a new obligation to maintain time tracking records is imposed with a three-month deadline, creating a risk of fines if not implemented. Advisors must review their clients' time tracking records. Workers face no direct changes, though they may benefit from increased transparency in labour records. Local authorities must update their control systems.

Lifecycle

2026-02-14PublishedPublished in the BOE
2026-03-07Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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